SOCOBERT: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
SOCOBERT
Largest movements
- Receivables after one year -€400,000
down €400,000 (-100.0%), from €400,000 to €0
- Receivables within one year -€211,384
down €211,384 (-97.3%), from €217,157 to €5,773
of which Trade receivables: -€210,858
- Current investments +€150,000
new in 2025: €150,000
- Cash -€125,369
down €125,369 (-52.9%), from €237,014 to €111,645
mainly Net result for the year (-€625,548) and Current investments (-€150,000)
- Deferred charges and accrued income -€45,333
down €45,333 (-100.0%), from €45,333 to €0
- Profit (loss) carried forward -€625,548
down €625,548, from €3,398 to -€622,149
- Other operating charges +€150,271
up €150,271 (+992.7%), from €15,138 to €165,409
- Gross operating margin -€10,567
down €10,567, from €1,075 to -€9,492
- Financial income +€1,873
up €1,873 (+41.7%), from €4,488 to €6,361
- Depreciation -€542
down €542 (-7.2%), from €7,547 to €7,005
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €938,073 | €304,361 | -€633,713 | -67.6% |
| Fixed assets | 21/28 | €32,460 | €31,260 | -€1,200 | -3.7% |
| Tangible fixed assets | 22/27 | €32,459 | €31,259 | -€1,200 | -3.7% |
| Land and buildings | 22 | €29,231 | €23,558 | -€5,673 | -19.4% |
| Plant, machinery and equipment | 23 | €3,228 | €7,701 | +€4,473 | +138.6% |
| Financial fixed assets | 28 | €1 | €1 | = | 0.0% |
| Current assets | 29/58 | €905,614 | €273,101 | -€632,513 | -69.8% |
| Amounts receivable after more than one year | 29 | €400,000 | €0 | -€400,000 | -100.0% |
| Trade receivables | 290 | €400,000 | €0 | -€400,000 | -100.0% |
| Stocks and contracts in progress | 3 | €6,109 | €5,683 | -€427 | -7.0% |
| Stocks | 30/36 | €6,109 | €5,683 | -€427 | -7.0% |
| Amounts receivable within one year | 40/41 | €217,157 | €5,773 | -€211,384 | -97.3% |
| Trade receivables | 40 | €210,858 | €0 | -€210,858 | -100.0% |
| Other amounts receivable | 41 | €6,298 | €5,773 | -€525 | -8.3% |
| Current investments | 50/53 | - | €150,000 | +€150,000 | |
| Cash at bank and in hand | 54/58 | €237,014 | €111,645 | -€125,369 | -52.9% |
| Deferred charges and accrued income | 490/1 | €45,333 | €0 | -€45,333 | -100.0% |
| Total equity and liabilities | 10/49 | €938,073 | €304,361 | -€633,713 | -67.6% |
| Equity | 10/15 | €818,823 | €193,275 | -€625,548 | -76.4% |
| Contributions | 10/11 | €413,625 | €413,625 | = | 0.0% |
| Reserves | 13 | €401,800 | €401,800 | = | 0.0% |
| Distributable reserves | 133 | €401,800 | €401,800 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,398 | -€622,149 | -€625,548 | |
| Amounts payable | 17/49 | €119,250 | €111,086 | -€8,165 | -6.8% |
| Amounts payable within one year | 42/48 | €119,250 | €111,086 | -€8,165 | -6.8% |
| Trade debts | 44 | €1,110 | €554 | -€556 | -50.1% |
| Suppliers | 440/4 | €1,110 | €554 | -€556 | -50.1% |
| Taxes, remuneration and social security | 45 | €764 | €0 | -€764 | -100.0% |
| Taxes | 450/3 | €764 | €0 | -€764 | -100.0% |
| Other amounts payable | 47/48 | €117,376 | €110,531 | -€6,845 | -5.8% |
| Non-recurring operating income | 76A | €13,000 | €0 | -€13,000 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,547 | €7,005 | -€542 | -7.2% |
| Other operating charges | 640/8 | €15,138 | €165,409 | +€150,271 | +992.7% |
| Non-recurring operating charges | 66A | €172,689 | €449,333 | +€276,644 | +160.2% |
| Gross operating margin | 9900 | €1,075 | -€9,492 | -€10,567 | |
| Operating profit (loss) | 9901 | -€194,298 | -€631,239 | -€436,941 | -224.9% |
| Financial income | 75/76B | €4,488 | €6,361 | +€1,873 | +41.7% |
| Recurring financial income | 75 | €4,488 | €6,361 | +€1,873 | +41.7% |
| Financial charges | 65/66B | €529 | €504 | -€24 | -4.6% |
| Recurring financial charges | 65 | €529 | €504 | -€24 | -4.6% |
| Profit (loss) for the period before taxes | 9903 | -€190,339 | -€625,383 | -€435,044 | -228.6% |
| Income taxes | 67/77 | €160 | €165 | +€5 | +3.2% |
| Profit (loss) for the period | 9904 | -€190,499 | -€625,548 | -€435,049 | -228.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€190,499 | -€625,548 | -€435,049 | -228.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.